MEAD v. WELCH

No. 8546.

95 F.2d 617 (1938)

MEAD v. WELCH, Internal Revenue Collector.

Circuit Court of Appeals, Ninth Circuit.

March 23, 1938.


Attorney(s) appearing for the Case

Claude I. Parker, Ralph W. Smith, and Ralph Kohlmeier, all of Los Angeles, Cal., for appellant.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, Helen Carloss, and Julian G. Gibbs, Sp. Assts. to the Atty. Gen., and Peirson M. Hall, U. S. Atty., E. H. Mitchell and Alva C. Baird, Asst. U. S. Attys., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for appellee.

Before WILBUR, DENMAN, and HEALY, Circuit Judges.


HEALY, Circuit Judge.

Appellant was appointed executrix of the will of her husband, William Mead, who died November 23, 1927. A deficiency in estate taxes was assessed against her, which she paid. Upon the rejection of her claim for a refund she brought suit to recover the amount exacted. From an adverse judgment in the court below, she appeals.

The sole question presented by the appeal is whether the estate of the decedent was entitled to any deduction for...

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